The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.
The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.
The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu
... Show MoreThe Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.
The research aimed at identifying the reality of agricultural policies and their role in achieving sustaina
... Show MoreGenotypic detection of some Antibiotics Resistant genes by using polymerase chain reaction (PCR). (20) Isolates of Acinetobacter baumannii that showed resistance to (Ceftaxim, Cefotaxim, Cefepim and Imipenim) were selected. The results showed that 20 isolates of A. baumannii possess the bla-OXA23 like gene, and that all isolates possess this gene with a percentage (100%). With molecular weight 605 bp. The current study showed that A. baumannii isolates carry 100% bla-OXA51like gene when studied with (20) isolates that are resistant to antibiotics (Imipenim Ceftazidime, Cifepime, Cifexime) that belong to this group of β-lactame with molecular weight 382 bp. Gene exp
... Show MoreCryptography steganography is a practical tool for data security. Hybridization of the cryptography with steganography can provide more security by taking advantage of each technique. This work proposes a method for improving the crypto-stego method by utilizing the proposed dictionary method to modified ciphertext. After that, the modified encrypt ciphertext id was hidden in the text by using the proposed method. For cryptography, an Advanced Encryption Standard (AES) was utilized to encrypt the message. The AES employed a 128bit block size and 256bit key size. The ciphertext characters were then replaced by the characters identified by a dictionary list. The dictionary is time-dependent, where each of the equivalent words shift based o
... Show MoreRotaviruses, a major cause of gastroenteritis in children worldwide accounts for around half a million deaths annually. Vaccine against the virus has been recommended by the WHO to be involved in the national immunization program.To evaluate the genetic characterization of rotavirus among children with acute gastroenteritis in Babylon province is warranted. Children complained of diarrhea with rotavirus infection detected in their stool were involved in the study. The age range was 10 months to 60 months and with retrogradechecking of rotavirus vaccine history. Rotavirus genotypes were detected by reverse transcription-polymerase chain reaction (RT-PCR).A total number of 40 children with rotavirus gastroenteritis were used to examine the
... Show MoreCorruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.
According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.
Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.
Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside
... Show MoreAPDBN Rashid, The College of Arts/ Al-Mustansiriyya University, 2004
Water wealth is one of the most important natural resources in the world, and it has gained the attention of the international and national community alike in view of its great role in achieving water and food security, including the natural resources it contains, both living and non-living, as well as its importance in the field of industry, tourism and transportation, but there are several Obstacles facing this wealth such as climate fluctuations, environmental pollution, the use of traditional methods of irrigation, the policies of neighboring countries and the continuous increase in the population .. etc. ,which requires the possession of the competent administrative authorities to organize and protect this wealth, preventive and cur
... Show MoreThe main purpose of this paper is to study the application of weyl module and resolution in the case skew- shapes (6, 5) / (1, 0) and (6, 5) / (2, 0) by using contracting homotopy and the place polarization.
The Upper Campanian-Maastrichtian succession in Buzurgan oil field of Southeastern Iraq consists of Hartha and Shiranish formations. Three facies associations were distinguished in the studied succession. These include shallow open marine environment within the inner ramp, deep outer ramp and basinal environments. The Hartha Formation in the study area was deposited on a shallow carbonate platform with distally steepened ramp setting. The studied succession represents two 3rd order cycles. These cycles are asymmetrical and start with cycle A which is incomplete where the lower part of the Hartha Formation represents the deep outer ramp facies of the transgressive system tract.and the upper part of the Hartha Formation reflects deposition
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